TMI Blog2015 (3) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, now such tax is being collected without any successful challenge to the said section. Prior to 18-04-2006 when 66A was introduced the only issue was that the Rule under which the tax was collected was considered to be not authorized by provisions in Finance Act, 1994. So the levy has to considered only as "without authority of law” and not as "unconstitutional”. - there appears to be no error apparent on the face of record. The appellants upon contending the findings of the Tribunal and not an any omission or error apparent on record. This amounts to review of its own order which is not permissible under Section 35C. - Rectification denied. - Application No.ST/ROA/40996/2014 ST/41300/2013 - - - Dated:- 18-8-2014 - R Periasami,J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... face of record occurred in the Tribunal's final order. The Tribunal had relied upon the Hon'ble Supreme Court judgement in the case of Mafatlal Industries Vs UOI - 1997 (89) ELT 247(SC). He submits that Tribunal correctly held that levy and collection of tax as without authority of law but wrongly held that levy and collection of tax so made is not unconstitutional. He submits that there is another mistake apparent on record in recording the finding at para 16 that the ratio of the judgement in the Binani Cement Ltd., which admittedly took note of the judgement of the Hon'ble Supreme Court in the Mafatlal Industries Ltd. case cannot be considered since it was delivered by exercising its writ jurisdiction without considering tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 93 (Mad.) 6. I have carefully considered the submissions and perused the records and also the final order passed by Tribunal. I find that in terms of sub-section (2) of Section 35C of the Central Excise Act, the Tribunal is empowered to rectify the mistake apparent on record. The appellant contends that there is an error in the Tribunal's finding as levy of collection without authority of law is different from unconstitutional levy. The relevant paragraphs of the Tribunal's final order dt. 18.10.2013 is reproduced below :- 16. In the case of Binani Zinc Ltd is also by a Court exercising writ jurisdiction. The Court had taken note of the decision of the Apex Court in the case of Mafatlal Industries Ltd. The Court found it prope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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